A. The special benefit assessments which are levied shall be collected upon the last secured tax roll upon which said ad valorem property taxes are collected.

B. They shall be in addition to all of said ad valorem property taxes, and shall be collected together with, and not separate therefrom and enforced in the same manner and by the same persons and at the same time and with the same penalties and interest as are said ad valorem property taxes.

C. All laws applicable to the collection and enforcement of said ad valorem property taxes shall be applicable to said special benefit assessment levy, and the addressed lot or parcel of property, if sold for taxes, shall be subject to redemption in the same manner as such real property is redeemed from the sale for ad valorem property taxes, and if not redeemed, shall in like manner pass to the purchaser. (Ord. 4186 § 1, 2004; Ord. 2573 § 2, 1980; prior code § 18.04.250)